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A worker inquired whether the 40% reduction could be applied to an additional payment from a retention plan paid in instalments. The Directorate General for Taxes (DGT) ruled that it is not applicable because the remuneration is periodic or recurring in nature.
Cuestión planteada Aplicación de la reducción del 40 por ciento, prevista en el artículo 18.2 de la Ley 35/2006, del Impuesto sobre la Renta de las Personas Físicas, sobre la retribución recibida en octubre de 2013 (17.875 euros) y la pendiente de recibir en junio de 2014 (17.875 euros).
Para aplicar la reducción del 40% de los rendimientos del trabajo, estos deben tener un período de generación superior a dos años y no ser periódicos o recurrentes. La periodicidad o recurrencia se determina si las retribuciones tienden a repetirse en el tiempo, convirtiéndose en una fórmula retributiva normal. En este caso, al apreciarse dicha periodicidad, no procede la reducción del artículo 18.2 de la LIRPF.
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